Reports - Audit

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with Statement on Standards for Attestation Engagements No. 21 for the United States Department of Agriculture’s (USDA) National Finance Center (NFC) description of its payroll and personnel systems used to process user entities payroll and human resource transactions throughout the period October 1, 2021, to June 30, 2022.

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with Statement on Standards for Attestation Engagements No. 21 for the United States Department of Agriculture (USDA) Office of the Chief Information Officer (OCIO) description of its data center hosting and security systems used to process user entities’ transactions throughout the period October 1, 2021, to June 30, 2022.

We reviewed the process FAS used to award $300 million in ATP funding during FY 2019.

In our final report, we determined what TEFAP flexibilities were available to States during the pandemic and FNS’ oversight of the States and Eligible Recipient Agencies’ compliance with administrative fund requirements.

The Office of Inspector General (OIG) evaluated and tested USDA’s virtualization platforms for compliance with controls found in National Institute of Standards and Technology (NIST) and industry best practices to determine the status of USDA’s overall management and security of IT resources.

We reviewed the actions FSIS took relating to COVID-19 to ensure the continuation of inspection operations at meat and poultry slaughter and processing establishments, including to ensure the health and safety of FSIS inspectors and how FSIS spent the $33 million in CARES Act funding.

We determined whether FSIS’ actions taken in response to complaints of sexual misconduct and harassment in the workplace, received October 1, 2019, through May 31, 2021, were in accordance with Departmental and agency policy.

OIG reviewed USDA’s compliance with improper payment and high-dollar overpayment requirements for FY 2021.

Our ongoing inspection is reviewing P‑EBT—this report provides the results on Objectives 1, 3, and 4 for P‑EBT funding and outreach activities, and the procedures and criteria FNS used to approve State plans.